HS Code for Automotive seats

Automotive seats are classified under HS code 9401.20, which falls within Chapter 94 covering furniture, bedding, and similar stuffed furnishings. While one might expect vehicle components to be classified under Chapter 87 (Vehicles and parts thereof), the General Rules for the Interpretation (GRI) of the Harmonized System dictate that seats are specifically provided for in heading 9401. Subheading 9401.20 is reserved for seats of a kind used for motor vehicles. This classification applies regardless of whether the seat is intended for the driver or passengers, and it includes specialized seats such as those found in buses, trucks, or passenger cars. The primary criterion for this classification is that the seat is designed to be fixed to the floor or frame of a motor vehicle. The legal notes to Section XVII (which includes Chapter 87) explicitly exclude seats of heading 9401, even if they are clearly designed for use in vehicles, ensuring that 9401.20 remains the correct classification for complete seat units.

Products Included

• Driver and passenger bucket seats
• Rear bench seats for passenger vehicles
• Folding seats for vans and SUVs
• Integrated child safety seats built into vehicle frames
• Seat frames for motor vehicles

Common Misclassification

The most frequent misclassification for automotive seats is HS code 8708.99, which is the general category for parts and accessories of motor vehicles. Importers often assume that because the seat is a part of a car, it belongs in Chapter 87. However, Chapter 94 Note 1(n) specifically excludes vehicle parts that are seats. Another common error involves HS code 9401.90, which is for parts of seats. This code should only be used for individual components like springs, adjustment mechanisms, or frames, rather than the complete seat assembly.

FAQ

What is the HS code for automotive seats?

The correct HS code for complete seats used in motor vehicles is 9401.20.

Are seat covers classified under this code?

No, seat covers are generally classified according to their constituent material, often under 6304 for textile covers or 8708 if they are considered specialized vehicle accessories.